=> [    'Testing
                          {
',                          'JIRA' => 'COM-6789
',                          'Program' => 'Testing
',                          'rev' => 'r876391
',                          'Reviewer' => 'Balise Mat
'                           'Description' => 'Audited
                          },
                          {
',                          'Program' => 'Testing
',                          'rev' => 'r698392
',                          'Reviewer' => 'Chan Joe
',                          'JIRA' => 'COM-6789
'                           'Description' => 'SO hwat
                          },
                          {
',                          'JIRA' => 'COM-6789
',                          'Reviewer' => 'Chan Joe
',                          'Program' => 'Testing
',                          'rev' => 'r327896
'                           'Description' => 'Paid the Due
                          }
                        ],
' => [    'Development
                              {
',                              'JIRA' => 'COM-1234
',                              'Reviewer' => 'John Wick
',                              'rev' => 'r345676
',                              'Program' => 'Development
'                               'Description' => 'Genral fix
                              },
                              {
',                              'Program' => 'Development
',                              'rev' => 'r909276
',                              'Reviewer' => 'None
',                              'JIRA' => 'COM-1234
'                               'Description' => 'Updating Received
                              }
                            ],

##</code><code>##

  'Development
               { COM-1234              {
',                              'JIRA' => 'COM-1234
',                              'Reviewer' => 'John Wick
',                              'rev' => 'r345676
',                              'Program' => 'Development
'                               'Description' => 'Genral fix
                              },
                              {
',                              'Program' => 'Development
',                              'rev' => 'r909276
',                              'Reviewer' => 'None
',                              'JIRA' => 'COM-1234
'                               'Description' => 'Updating Received
                              }
				},
                            ],

##</code><code>##

#!/usr/bin/perl

use strict;
use warnings;
use 5.010;

use Data::Dumper;

my @records = do {
  local $/ = '------------------------------------------';
  <>;
};

chomp @records;

my %jira;

foreach (@records) {
  next unless /\S/;

  my %rec = /^(\w+):\s*(.+?)$/mg;
  push @{$jira{$rec{JIRA}}}, \%rec;
}

say Dumper \%jira;

my %prog
foreach (@records) {
  next unless /\S/;

  my %rec = /^(\w+):\s*(.+?)$/mg;
  push @{$jira{$rec{Program}}}, \%rec;
}

say Dumper \%prog;